A unit trust is a contractual fund structure constituted by trust deed. A unit trust is not a separate legal entity and does not have legal personality.
Asset Management & Investment FundsThe Investment Limited Partnership (ILP) fund structure does not have an independent legal existence and all of the assets and liabilities belong jointly to the individual partners.
Asset Management & Investment FundsIrish Investment fund products can be constituted in various legal forms. A range of factors can influence the choice of legal vehicle, including tax treatment, risk spreading requirements, local market requirements and market preferences.
Asset Management & Investment FundsThe Common Contractual Fund (CCF) fund structure is a contractual arrangement whereby investors participate as co-owners of the assets of the CCF.
Asset Management & Investment FundsThe Irish Collective Asset-management Vehicle (ICAV)
Asset Management & Investment FundsThis report highlights key time periods and trends in Irish merger control in 2023 and also looks ahead to anticipated developments in 2024.
EU, Competition & ProcurementThe Ireland chapter of the Chambers Global Practice Guide to Gaming Law provides an overview of the trends and developments in the gaming industry in Ireland
Betting, Gaming & LicensingIn the last month, there have been a number of updates of relevance to those companies that fall within scope of the sustainability reporting obligations under the Corporate Sustainability Reporting Directive.
ESG & SustainabilityESMA consultations, ELTIFs, ESMA guidelines on fund names, cross border notifications, EMIR, MMFs, FSB, IOSCO (liquidity), BMR, costs and performance, Taxonomy, MiFID, CSRD, AML/CFT/FS.
Asset Management & Investment FundsDeadlines, ELTIFs, annual PCF confirmation return, asset valuations, IAF, F&P, UCITS and AIFMD Regulations.
Asset Management & Investment FundsAt the end of last year, the EU launched public consultations on two significant proposals; the Business in Europe: Framework for Income Taxation and a Transfer Pricing Directive.
TaxOn 17 January 2023 the Commission for Regulation of Utilities published its decision paper revising its existing policy on Installed Capacity Caps for electricity generators in the Irish market.
Energy & Natural Resources
